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TMI Blog2014 (10) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... ineers Service” and this Tribunal in the case of MRF Ltd. case (2004 (10) TMI 10 - CESTAT (CHENNAI)) has held that such activity would come under “scientific and technical consultancy service”. Further it is seen that the “Consulting Engineers Service” rendered by “body corporate and other firms” came under the taxable net only with effect from 18-5-2006. Prior to that date the service tax levy applied only to services rendered by a professionally qualified engineer or engineering firm. The appellant is a manufacturer of excisable goods and therefore, it cannot be said that the appellant is an engineering firm rendering engineering consultancy - Decided in favour of assessee. - ST/244/2006-MUM - Final Order No. A/1224/2013-WZB/C-I(CSTB) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the service tax demand was confirmed by classifying the service rendered by the appellant under the category of Consulting Engineers Service . Interest on the demand was also confirmed and penalty was imposed on the appellant under the provisions of Section 78 of the Finance Act, 1994. The appellant preferred an appeal before the lower appellate authority, who vide the impugned order dismissed the appeal and hence, the appellant is before us. 3. The ld. Superintendent (AR) appearing for the Revenue submits that the activity undertaken by the appellant amounted to Consulting Engineers Service during the impugned period and therefore, the demand is sustainable in law and accordingly, he pleads for dismissing the appeal. 4. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006 (3) S.T.R. 406 (Commr. Appl.). 5. We have carefully considered the submissions made by the authorised representative for the Revenue and also the grounds urged in the appeal memorandum. 5.1 As per the Section 65(31) of the Finance Act, 1994 Consulting Engineer means any professionally qualified engineer or an engineering firm who either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering . In the present case, it is seen that the appellant had undertaken the inspection of the equipment and given suggestions to their client for improving the efficiency. Inspection of equipment does not come under the category of Consulting Engineers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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